Circular no. 5/83 provides for immediate issue of SCN on CERA objections. But no protective demands should be issued pursuant to audit objections which are contrary to section 37B orders

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....ng issue of demand relating to Audit Objections - Regarding - I am directed to draw your attention to Board's Circular No. 5/83-CX.6 ( F.No. 210/29/81-CX.6) dated 10.3.83, wherein it has been directed, inter alia, that immediately on receipt of objection from the Accountant-General's Audit Party, demand-cum-show-notice should be issued without any loss of time even if the Central Excise Officers ....